ABSTRACTEver since man discovered the computer and hence computer science, attempt has been made to computerize every facet of human life.This project work expresses the issue of designing and implementing a state civil payroll acknowledges speed and accuracy over the more tedious inefficient and true consuming manual system.This system encounters the following problems.  late receipt of raw data each month, regular break down of the accounting machine presently used for data processing, irregular power supply, in any errors resulting from the manual methods of data processing and the office caused by bulky files and constant complaints for errors from the workers.  Consequently a computerized payroll accounting system when designed to take care of the above problems. The software is developed using Microsoft visual basic 6.0 programming language and access database.TABLE OF CONTENTTitle pageCertificationDedicationAcknowledgementAbstractOrganization of the workTable of contentINTRODUCTION1.2STATEMENT OF PROBLEM1.3OBJECTIVE OF THE STUDY1.4SCOPE OF THE STUDY1.5SIGNIFICANCE OF THE STUDY1.6LIMITATION OF THE STUDY1.7DEFINITION OF TERMSCHAPTER TWO2LITERATURE REVIEW2.2DEFINITION OF PAYROLL ACCOUNTING2.3PAYROLL ACCOUNTING2.4COMPONENT OF PAYROLL SYSTEM 2.5TRANSACTION PROCESSING SYSTEM2.6COMPUTER APPLICATION IN BUSINESS ADMINISTRATION AND MANAGEMENTCHAPTER THREE3SYSTEM METHODOLOGY AND DESIGN3.2ANALYSIS OF THE EXISTING SYSTEM3.3METHODOLOGY3.4FEASIBILITY STUDY3.5OVERALL CHART DIAGRAM OF THE OLD SYSTEM 3.6WEAKNESS OF THE PRESENT SYSTEM3.7EXPECTATION OF THE NEW SYSTEMCHAPTER FOURSYSTEM DESIGN AND IMPLEMENTATION4.1 INTRODUCTIONS4.2 HIGH LEVEL OF MODEL4.3SYSTEM SPECIFICATION 4.3.1DATABASE SPECIFICATION4.3.2PROGRAM FLOWCHART4.3.3OVERALL DATA FLOW DIAGRAM OF PROPOSE SOLUTION4.4CHOICE OF JUSTIFICATION OF PROGRAMMING LANGUAGE 4.5HARDWARE AND SOFTWARE SPECIFICATION4.5.1SOFTWARE REQUIREMENT4.5.2HARDWARE REQUIREMENT4.6SYSTEM IMPLEMENTATION4.6.1CHANGEOVER PROCEDURE4.6.2USER MANUAL4.6.3TRAINING AND RETRAINING OF STAFF4.7SYSTEM MAINTENANCE CHAPTER FIVE5.1 SUMMARY5.2 CONCLUSION5.2 RECOMMENDATIONSREFERENCESAPPENDIX AAPPENDIX BCHAPTER ONEINTRODUCTIONBACKGROUND OF THE STUDY          Computer, the versatile data processing machine has been found very useful in every human endeavour since its incursion into many fields of study, industry, business, sciences and technology in general. Payroll is being prepared by organization, committees, governments and other business firms, it is also part of account department, many organization concern. It is used for the preparation of workers salary daily, weekly or monthly.          The payroll module which helps in data processing, processes monthly pay of all the employees in state civil service commission. The module maintains staff loans, advances, tax and other deductions from staff pay. It also performs annual increment on the salary of qualified staff each month. The payroll list every employee for whom the computer has produced a payroll chewue and shows for each employee what deductions are subtracted from gross earnings to arrive at net pay. This report is reviewed by the manager of the payroll department before the cheques are released for distribution.PROBLEM DEFINITION          Over the years, manual method of payroll has been used. This method has its problems. It has been proven to be very ineffective and inefficient. Some of the problems are1.The job of preparing salary payment manually is tedious causes delay2.As a result of the problem above, manual method have a lot of discrepancies. 3.These methods encourage fraud figures are easily manipulated and changed.4.The manual method requires people who are competent in mathematics related computation to do a reliable job. As a result people of such are very scarceOBJECTIVES OF STUDY          The study aims at designing a payroll accounting system that will help to eliminate mistakes, delay and frauds associated with manual calculation of workers salaries and entitlementsSCOPE OF THE STUDY          The study aims at designing and implementing a state civil service commission payroll accounting system EnuguLIMITATIONS          In the process of carrying out this research work, some factors tried to hinder the free flow of work. These factors include1.TIME: Time factors in the sense that the semester was short and as a result combining this work with studies was tedious.2.FINANCE: Finance were rather on the lean side and as a result it affected the carrying out of the research in that monetary commitment was needed for going to the case study, photocopying document, browsing etc.3.LUKWARM ATTITUDE OF THE STAFF: The staff of the payroll department were rather hostile and aggressive owing to the fact that the felt if this activity is computerized they might lose their jobs to the computeASSUMPTIONS          If the designed new system is implemented it may improve and to a large extend enhance the activities of processing staff salary payment in state civil commission Enugu Office          The workers will be relieved by the tedious tasks facing them in the discharging of their duties. They will have more time to themselves and also increase their standard of workDEFINITION OF TERMSSome of the terms used in this project work area are as defined below:PAY REGISTERThis is listing of the wages or salary due to employee for pay period. PAY PERIODThis means the number of days or weeks for which employee salaries and wages are usually accumulated.WAGESThis is the Consideration given to employees who provides their services for an hourly rate.SALARYThis refers to the remuneration of crewing to the employee work at administrative management or clerical level for monthly or annual pay period.CROSS PAYThis is the sum total amount of employee pay before deduction.PAYROLL Wikipedia defines this as the sum of all financial records of salaries for employees, wages, bonuses and deduction.NET PAYThis is the final salary amount that will be given to the employee after the deductions.DEDUCTIONThis means withholdings from the gross pay for employee.PAYROLL TAXESTaxes generally levied by Government base on the salary for the Nation building.PAYROLL LEDGERThis is a table that shows the calculation pay of employees and the month in which they earned the pay.PENSIONAccording to Wikipedia Online Dictionary, A regular payment made during a persons retirement from an investment fund to which that person or their employee has contributed during their working life.